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The Impact of Electronic Tax System on Tax Compliance of Vietnamese Small and Medium Enterprises

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Knowledge Transformation and Innovation in Global Society

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Abstract

This study aims to assess the impact of the electronic tax system on tax compliance of Vietnamese small and medium enterprises. The research is based on the quantitative method with a sample of 286 Vietnamese small and medium enterprises. The study applies Cronbach’s Alpha as a tool for assessing the reliability of scales. Following is the exploratory factor analysis to explore the underlying structure of a set of observed variables. Finally, regression analysis is used to evaluate the impact of the independent variables on the dependent variable and to estimate the research model. The results indicate that the electronic tax system has a significant positive impact on the tax compliance of these enterprises. On that basis, the study proposes recommendations to both improve the electronic tax system and reinforce the tax compliance of Vietnamese small and medium enterprises including: (1) continuing to promote the reform of tax administrative procedures and increasing the application of technology in tax administration; (2) develop an e-tax communication and advocacy program; (3) strengthening tax inspection and examination by electronic methods; (4) adjusting the sanction as well as the level of penalties for tax violations; (5) focusing on setting and improving the tax policy system.

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Author information

Authors and Affiliations

  1. National Economics University, Hanoi, Vietnam

    Nui Dang Nguyen, Yen Thi Hai Mac & Ha Thi Hai Do

Authors
  1. Nui Dang Nguyen
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  2. Yen Thi Hai Mac
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  3. Ha Thi Hai Do
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Corresponding author

Correspondence to Yen Thi Hai Mac .

Editor information

Editors and Affiliations

  1. Vice President, National Economics University, Hanoi, Vietnam

    Hoa Van Thi Tran

  2. Kyoto University, Osaka, Osaka, Japan

    Hiromi Shioji

  3. Business School, National Economics University, Hanoi, Vietnam

    Huong Lan Thi Le

  4. Shiki-shi, Saitama, Japan

    Takabumi Hayashi

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© 2024 The Author(s), under exclusive license to Springer Nature Singapore Pte Ltd.

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Nguyen, N.D., Mac, Y.T.H., Do, H.T.H. (2024). The Impact of Electronic Tax System on Tax Compliance of Vietnamese Small and Medium Enterprises. In: Tran, H.V.T., Shioji, H., Le, H.L.T., Hayashi, T. (eds) Knowledge Transformation and Innovation in Global Society. Springer, Singapore. https://doi.org/10.1007/978-981-99-7301-9_9

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